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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

TPA - lower authorities having rejected the TNMM method did not ...


Court Remands Case for Further Review After Authorities Fail to Verify Comparables in Transfer Pricing Study.

February 21, 2017

Case Laws     Income Tax     AT

TPA - lower authorities having rejected the TNMM method did not verify the appropriateness of the comparables selected by the assessee in its TP study. Functional profile of the comparables and that of the assessee were never verified - Matter remanded back - AT

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